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2018 (7) TMI 1533 - AT - Service TaxHealth Club & Fitness Center Service - eligibility for exemption under N/N. 25/2012–ST - Held that:- Appellant are rendering Health care services which are related to Health problem and are mainly in the nature of corrective as well as preventive of the probable diseases which occur due to the obesity and overweight of the patients. That the services are rendered under the direction of qualified physiotherapist - However, the Appellant either during investigation or in their submission before lower authorities has never adduced any evidence that the services are being rendered by an authorized medical practitioner or para medicals. The Appellant has come up with such contention only before us at the Appellate stage. Even from the treatment offered it does nowhere occurs that the same are physiotherapy services as the nature of services shown are for excessive weight or shoulder pain - The Appellant is not entitled to the exemption from payment of service tax under Notification and the service tax demand has been correctly made - penalties imposed are also upheld. Appeal dismissed - decided against appellant.
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